DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground floor, E-2, Jhandewalan Extension,
New Delhi-110055.
F.No.DIT(S)-III/CPC/2013-14/Unpaid-Self-Assessment-Tax/ Dated:22.10.2013
To,
The Chief Commissioner of Income Tax (CCA) (By Name)
Ahmedabad/ Bangalore/ Bhubaneswar/ Bhopal/ Chandigarh/ Chennai/ Guwahati/Hyderabad /Jaipur /Kanpur/ Kochi / Kolkata/Lucknow /Mumbai /Nagpur/ New Delhi /Patna/ Pune.
Subject: Treating e-Returns of AY 2013-14 where unpaid self-assessment tax exists on the date of filing of return as deemed defective returns- reg.
Madam /Sir,
I have been directed to inform that a number of e-Returns have been submitted for AY 2013-14 where unpaid self-assessment-tax existed on the date of submission of e-returns. As on 09-Oct-2013, total 1,46,495 e-Returns of AY 2013-14 were submitted with unpaid selfassessment-tax of Rs. 100/- or more on the date of filing.
2. The PAN-wise data for AY 2013-14 for assesses who have not paid self-assessment‑tax (Rs. 100/- or more) on the day of filing of their e-returns is placed on i-Taxnet (http://10.152.2.10/) in the following path :
Resources → Downloads → DIT_SYSTEMS → Unpaid Self-Assessment-Taxes in e-Returns of AY 2013-14
3. As per law, these e-Returns are deemed defective returns for AY 2013-14. The CPC at Bangalore has already issued notices to such assesses. It is requested, that, the Assessing Officers in respective regions may be directed to issue notices and follow-up these cases to ensure that unpaid-self-assessment tax is deposited by the assessee at the earliest.
Encl -as above
Yours faithfully,
(Sanjeev Singh)
Director of Income Tax(S)-II, New Delhi.
dear sir,
the department should make a soft-ware which will not uploadif the challan is not enclosed to the return (either by way of scanning or etc) to the return of income submitted. then only we can curb such unethical actions of the assessees. for petty amount of rs.100/- the department has to spending more amount in collecting the unpaid self assesment tax, which is a burdensome to the exchequer. they shoudl plan and sort out a strategy by which the self assessment tax paid challan shoudl be enclosed as in other cases, where the claims u/s 80 dd, 80 ie, 80 u etc., are being enclosed.
thanks
PREM SAGAR KUNDE